Norwalk, Conn. — In a continuing effort to quickly converge at least a few U.S. standards to international standards, the Financial Accounting Standards Board is hammering out a proposal on liability ...

A balance sheet offers a glimpse into a company’s assets and breaks them into two categories: current and non-current assets. Current assets like cash equivalents and securities can easily be ...

Carla Tardi is a technical editor and digital content producer with 25+ years of experience at top-tier investment banks and money-management firms. Other current liabilities are short-term debts not ...